https://www.taxtmi.com/forum/issue?id=111635 Service tax under the reverse charge is triggered by the date of payment under Rule 7 of the Point of Taxation Rules; if payment is not made within three months of the invoice, the point of taxation is the day after that three month period. For associated enterprises with the provider outside India, the point of taxation is the earlier of the debit in the recipient's books or the date of payment. Delayed payment attracts interest automatically and penalties are leviable on adjudication. en-us Thu, 16 Mar 2017 09:46:41 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111635 Service tax under the reverse charge is triggered by the date of payment under Rule 7 of the Point of Taxation Rules; if payment is not made within three months of the invoice, the point of taxation is the day after that three month period. For associated enterprises with the provider outside India, the point of taxation is the earlier of the debit in the recipient's books or the date of payment. Delayed payment attracts interest automatically and penalties are leviable on adjudication. Discussion-Forum Service Tax Thu, 16 Mar 2017 09:46:41 +0530 https://www.taxtmi.com/forum/issue?id=111635